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A) According the the IRS: U.S. citizens and resident aliens who file calendar year returns are required to file a tax return by April 15. However, taxpayers who are overseas on the due date receive an automatic extension of two months (generally until June 15 for calendar year filers). If the last date for filing falls on a Saturday, Sunday or legal holiday, the return must be filed by the next day which is not a Saturday, Sunday or legal holiday. For your 2013 return to be considered timely filed, it must be postmarked by June 16, 2014. A tax return delivered by U.S. mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed. Keep your proof of international postage. You may want to consider using a designated delivery service to ensure the delivery of your international correspondence.
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